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Revealing Tax Evasion : Experimental Evidence from a Representative Survey of Indonesian Firms (anglais)

This paper examines the pervasiveness of tax evasion among firms in Indonesia and the characteristics associated with higher levels of noncompliance. Tax evasion is estimated through a randomized, double-list experiment embedded in a nationally representative survey of 2,955 registered firms. This revealed whether firms pay all the taxes they owe without them having to disclose this directly. Across both list experiments, around a quarter of the firms...
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INFORMATION

  • 2024/07/22

  • Document de travail de recherche sur les politiques

  • WPS10857

  • 1

  • Indonésie,

  • Asie de l’Est et Pacifique,

  • 2024/07/22

  • Disclosed

  • Revealing Tax Evasion : Experimental Evidence from a Representative Survey of Indonesian Firms

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